This research presents a new theoretical framework through assessing readability research based on the linguistics and communication perspectives to determine the obfuscation probabilities and how to mitigate them. Therefore, this systematic literature review analyzed 219 papers using the SCOPUS and Web of Science databases. Findings show that in every language approach, there is an obfuscation level for annual reports, depending on the weakness of a particular component of the text communication process, starting from the use of a complex writing style and ending with the imposition of specific methods of presentation, while suggesting ways to mitigate the obfuscation.

This study investigates the impact of working capital management and its components on profitability as a practical aspect, and how is compatible with the theoretical aspect. Besides, it examines other financial factors that may affect profitability by using a sample of Jordanian manufacturing firms listed in the Amman Stock Exchange for the period (2016-2018). Theoretically, manufacturing firms that have been studied have current assets over half of their total assets. Therefore, the working capital management role will be clearer on firm profitability.Practically, the results indicate that there is a significant relationship between the cash conversion cycle, which is considered as a proxy of working capital management, and profitability of the manufacturing firms. This provides an opportunity to create value for shareholders by decreasing receivable accounts and inventory, enhancing the profitability of the firms and reducing the collection period and by adopting effective credit policy.

The purpose of this study is to investigate the association between earnings management, measured by the absolute unexpected accruals and the firm's capital structure. The study sample consists of 44 manufacturing Jordanian firms listed in the Amman Stock Exchange during the 5 years (2008)(2009)(2010)(2011)(2012), a total of 220 (firm-year) observations. The study provides evidence supporting the hypothesized association between capital structure and the absolute unexpected accruals. Consistent with most prior related studies' results, findings indicate a statistically positive association between earnings management and a firm's financial leverage which is used as a proxy of the firm capital structure. This result hold for one measure of financial leverage (long-term-debt to equity ratio). However, when we use alternative leverage measure (total debt to assets ratio) as a capital structure proxy, the association between earnings management and leverage remains positive but statistically insignificant at the conventional level. Consistent with most related prior studies' findings, the empirical evidence also shows that capital structure is negatively associated with profitability return on equity and positively related to firm size. The regression coefficients on both variables are statistically significant at the conventional level. Also, both external financing and investment opportunities, are positively and significantly associated with capital structure.

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This study examines the possible influence of formalising women's cooperatives on Jordan's informal economy. At the same time, to produce empirical evidence from a theoretical perspective, we study how the crucial challenges of the informal economy affect formalisation. This is an empirical study, both descriptive and inferential, in which several databases are used to extract the relevant data from the sample of 66 Jordanian women's cooperatives in the period from 2011 to 2020. A dynamic panel data model is used for the study variables with controlling for specific fixed effects. The findings indicate that the formalisation policy in the cooperative sector does not affect the informal economy. Instead, the challenges significantly affect the informal economy.